Class 2 NICs 03 - Do you want to pay Class 2 NIC voluntarily?
Select 'Yes' if you want to pay Class 2 NICs voluntarily.
The Class 2 NIC amount figure will always be shown even if your profits are below £6,475 and do not want to pay voluntary. The amount shown is what HMRC thinks you need to pay. If your profits are below £6,475 and you still want to pay voluntarily select 'Yes'. This amount will then be included in your final calculation. If you do not want to pay voluntarily select 'No'. This amount will not be included in your final calculation.
Note: information on completing this box after 31st January 2022 is shown below.
If you fill in more than 1 'Self-employment' page, you only need to do this once. You cannot change your mind after you pay your bill.
If your taxable profits are £6,475 or more, you pay Class 2 NICs, usually £3.05 a week. If your profits are less than £6,475 or you made a loss, you can pay Class 2 NICs voluntarily to protect your State Pension and certain benefits.
More information about benefits
If you're employed and self-employed, you may be able to pay a lower amount of Class 2 NICs depending on the amount of National Insurance you pay from your wages.
More information about 'How much you pay'
If you claim Universal Credit, you'll get National Insurance credits to protect benefits, but you can still pay Class 2 NICs if you want to.
More information about voluntary contributions.
Completing this box after 31st January 2022
If you’re filing or making an amendment to your return after the 31st January 2022, you can only select 'Yes' to pay Class 2 NICs voluntarily if:
- we have already included a Class 2 NICs amount included in your calculation for this year
- you have paid your tax bill